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91st General Assembly · Funnel one-pager · Monday, November 9, 2026

HSB 96: Relating to permissible local sales and services tax expenditures

Died when the session ended · The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died.

What it does

This bill specifies that local sales and services tax moneys received by a city or county may be expended to a nonprofit entity exempt from income tax under section 501(c)(3) of the Internal Revenue Code that is providing public services in the applicable city or county.

Sponsors

Not listed

Cost

No fiscal note

House subcommittee · named January 28, 2025

  • Rep. Sam Wengryn (R) · sam.wengryn@legis.iowa.gov
  • Rep. Tom Determann (R) · tom.determann@legis.iowa.gov
  • Rep. Daniel Gosa (D) · daniel.gosa@legis.iowa.gov

Lobbying · 7 for, 0 against

For: City of Waukee; Easterseals Iowa; Free Clinics of Iowa; Iowa Alliance of YMCA's; Iowa League of Cities; Iowa State Association of Counties; Iowa State Association of County Supervisors

In plain words

  1. January 28, 2025Filed in the House and sent to the Local Government committee
  2. January 28, 2025House subcommittee named: Wengryn, Determann and Gosa
  3. January 29, 2025Subcommittee recommended passing it

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/91/HSB96